Superannuation Contributions Acceptance
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Age of Beneficiary Personal and Employer Contributions Spouse Contributions
Under 65 Contributions can be received for any member under age 65. An individual may contribute for their spouse regardless of whether they or their spouse are working or the hours worked.

Age 65 to 69 (inclusive) The fund may accept contributions that are made in respect of the member that are;
  • Mandated employer contributions (SG or industrial award/certified agreement). or;
If the member has been gainfully employed for at least 40 hours in a period of not more than 30 consecutive days in that financial year, the fund may accept;.
  • Voluntary employer (salary sacrifice) contributions.
  • Member Contributions.
An individual (regardless of their own age) may contribute for their spouse if their spouse is gainfully employed for at least 40 hours in a period of not more than 30 consecutive days in that financial year.

Age 70-74 (inclusive) The fund may accept contributions that are made in respect of the member that are;
  • Mandated employer contributions (SG or industrial award/certified agreement). or;
If the member has been gainfully employed for at least 40 hours in a period of not more than 30 consecutive days in that financial year, the fund may accept;.
  • Voluntary employer (salary sacrifice) contributions.
  • Member Contributions.
Where such contributions are made, some individuals are eligible for an income tax deduction where the contribution is within 28 days after the month in which the person turns 75.

An individual's spouse can not contribute.
Age 75 and over An individual cannot make contributions. An individual's employer must make superannuation guarantee contributions, where required, regardless of the age of the individual. Their employer may make industrial award/certified agreement contributions.

An individual's spouse can not contribute.


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